15000 euros. As long as your gross property income – in other words, the rents received – does not exceed this threshold, you can take advantage of the simplified tax system known as micro-property. But this threshold has not changed since 2001. Should it be raised in this period of inflation?
The Ministry of the Economy and Finance has the merit of being constant, even if the tenants of Bercy evolve, or if the governments change political sides. Whether in 2016 in response to Senator LR Catherine Di Folco, in 2019 in response to MP LR Valrie Lacroute, or in December 2022 in response to MPs LR Hubert Brigand and Dino Cinieri, Bercy is adamant about the threshold of the microphone -land. The scheme is justified as a simplification measureand must therefore be strictly limited to low rental income. However, specify the services of Bercy, gross annual land income of 15,000 euros constitutes already substantial income.
The response provided by the Minister of Public Accounts in the Official newspaper of the National Assembly on December 13 to questions from deputies Hubert Brigand and Dino Cinieri takes up the same elements already provided in recent years in the face of these requests for a reassessment of the threshold of 15,000 euros.
1.5million households in the micro-foncier
The micro-foncier is intended to alleviate the reporting obligations of taxpayers with low property income and whose taxation does not justify the filing of annual declarations detailing the various elements allowing the determination of their real taxable amount, adds Bercy. Indeed, when your rents received exceed this threshold, you have no choice but to choose the real diet tax, procedure asking you to calculate your net property income yourself by subtracting your expenses (repairs, maintenance, management costs, loan interest, etc.) from the gross property income (rents). While the micro-foncier saves you this daunting task thanks to a 30% reduction.
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The lack of change in this threshold for 20 years has not led to a reduction in the number of taxpayers covered by the micro-land regime, which represents consistently around one-third of taxpayers declaring property incomeadds Bercy in response to deputies.
According to the latest public statistics available, the Directorate General of Public Finances (DGFiP) has just under 1.5 million micro-foncier declarations, for more than 2.7 million under the actual tax system. In mediummicro-land taxpayers declare for 5630euros of rent collected.
Rental property: how to declare your property income for taxes